Wash. Rev. Code » Title 82 · Chapter 82.12
Revised Code of Washington

Wash. Rev. Code § 82.12.0293 (2026)

✓ current as of May 2026
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(1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293.
(2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements. "Prepared food," "soft drinks," "bottled water," and "dietary supplements" have the same meanings as in RCW 82.08.0293.
(3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section applies to food and food ingredients which are furnished, prepared, or served as meals:
(a) Under a state administered nutrition program for the aged as provided for in the older Americans act (P.L. 95-478 Title III) and RCW 74.38.040(6);
(b) Which are provided to senior citizens, individuals with disabilities, or low-income persons by a nonprofit organization organized under chapter 24.03A or 24.12 RCW; or
(c) That are provided to residents, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. The sale of a meal that is billed to both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection (3)(c) if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293.
[ 2021 c 176 s 5250; 2017 3rd sp.s. c 28 s 102; 2011 c 2 s 303 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 903; 2009 c 483 s 4; 2003 c 168 s 303; 1988 c 103 s 2; 1986 c 182 s 2; 1985 c 104 s 2; 1982 1st ex.s. c 35 s 34.]

Notes:

Effective date—2021 c 176: See note following RCW 24.03A.005.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
Findings—Construction—2011 c 2 (Initiative Measure No. 1107): See notes following RCW 82.08.0293.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Finding—Intent—Effective date—2009 c 483: See notes following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1988 c 103: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Notes of Decisions
Cited in 2 cases, 1996–1997 · leading case: S. Martinelli & Co. v. Wash. State Dept. of Rev., 912 P.2d 521 (Wash. Ct. App. 1996).
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S. Martinelli & Co. v. Wash. State Dept. of Rev., 912 P.2d 521 (Wash. Ct. App. 1996). · cites it 10× “Martinelli claimed to be a "food product” exempt from the use tax under RCW 82.12.0293, which states: "Food products” include all fruit juices, vegetable juices, and other beverages except bottled water, spirituous, malt or vinous liquors or carbonated beverages, whether liquid…”
Sacred Heart Med. Ctr. v. Dep't of Revenue, 946 P.2d 409 (Wash. Ct. App. 1997). · cites it 2× “” 5 RCW 82.12.0293(3) provides in pertinent part: Notwithstanding anything in this section to the contrary, the exemption of "food products” provided in this section shall apply to food products which are furnished, prepared, or served as meals: (b) Which are provided to senior…”
— Wash. Rev. Code § 82.12.0293(1) — 1 case
S. Martinelli & Co. v. Wash. State Dept. of Rev., 912 P.2d 521 (Wash. Ct. App. 1996). “Martinelli claimed to be a "food product” exempt from the use tax under RCW 82.12.0293, which states: "Food products” include all fruit juices, vegetable juices, and other beverages except bottled water, spirituous, malt or vinous liquors or carbonated beverages, whether liquid…”
— Wash. Rev. Code § 82.12.0293(3) — 1 case
Sacred Heart Med. Ctr. v. Dep't of Revenue, 946 P.2d 409 (Wash. Ct. App. 1997). “” 5 RCW 82.12.0293(3) provides in pertinent part: Notwithstanding anything in this section to the contrary, the exemption of "food products” provided in this section shall apply to food products which are furnished, prepared, or served as meals: (b) Which are provided to senior…”
— Wash. Rev. Code § 82.12.0293(3)(b) — 1 case
Sacred Heart Med. Ctr. v. Dep't of Revenue, 946 P.2d 409 (Wash. Ct. App. 1997). “” 5 RCW 82.12.0293(3) provides in pertinent part: Notwithstanding anything in this section to the contrary, the exemption of "food products” provided in this section shall apply to food products which are furnished, prepared, or served as meals: (b) Which are provided to senior…”
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